DEPRECEIATION CALULATION

[FRSJR]

WHAT IS THE CALULATION used to determine depreciation?

I come up with a different number then TT business 2022.

Cost basis 485,000 land 184,800 so $300,200 is depreciable basis

I get 10,916 

Why is turbo tax saying 12,335

[Mike9241]

for a full year depreciation of residential real estate and the only depreciable asset is the $300200/27.5 = 10916. however the way Turbotax seems to do it is subtract prior accumulated depreciation reported from the cost. from 27.5 it subtracts the number of years depreciation that should have been taken  then divides the net undepreciated amount by the remaining life 

is this the first year using Turbotax?   if so Turbotax has a bad habit of correcting for miscalculation in prior depreciation. here's an example put into service 1/1/2020 took only 2000 in depreciation through 2021

27.5 - .958333 -1 (years for correct depreciation 2020 and 2021) =  25.54166667

300200 -2000 = 298200

298200/25.54166667 = 11675 what Turbotax would show

too much say 50,000 in prior depreciation 300200-50000= 250200/25.4166667= 9796

so totally wrong.